# 26 U.S.C. § 6720A: Penalty with respect to certain adulterated fuels

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s6720A>. Cite pinpoints as 26 U.S.C. § 6720A(a)(1).

## § 6720A(a) In general

Any person who knowingly transfers for resale, sells for resale, or holds out for resale any liquid for use in a diesel-powered highway vehicle or a diesel-powered train which does not meet applicable EPA regulations (as defined in section 45H(c)(3)), shall pay a penalty of $10,000 for each such transfer, sale, or holding out for resale, in addition to the tax on such liquid (if any).

## § 6720A(b) Penalty in the case of retailers

Any person who knowingly holds out for sale (other than for resale) any liquid described in subsection (a), shall pay a penalty of $10,000 for each such holding out for sale, in addition to the tax on such liquid (if any).

## Connections

Cites: § 45H Credit for production of low sulfur diesel fuel

Cited by: none

## Amendments

- 2005-08-10: [Pub. L. 109-59](/26/act/109-59.md), 119 Stat. 1977